Tax plan to improve tax collection in the distrital municipality of Motupe
The present investigation entitled tax plan to improve tax collection in the District Municipality of Motupe, 2019 sets as a general objective Propose a tax plan to improve tax collection in the district municipality of Motupe, 2019, for which an investigation of you descriptive, with a non-experime...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Perú |
| Institución: | Universidad César Vallejo |
| Repositorio: | Revistas - Universidad César Vallejo |
| Idioma: | español |
| OAI Identifier: | oai:oai.revistas.ucv.edu.pe:article/1099 |
| Acceso en línea: | http://revistas.ucv.edu.pe/index.php/ucv-hacer/article/view/1099 |
| Access Level: | acceso abierto |
| Palabra clave: | Planeamiento Tributación Recaudación Impuesto Planning Taxation Collection Tax |
| Sumario: | The present investigation entitled tax plan to improve tax collection in the District Municipality of Motupe, 2019 sets as a general objective Propose a tax plan to improve tax collection in the district municipality of Motupe, 2019, for which an investigation of you descriptive, with a non-experimental design - transversal. A population of 5 workers of the Tax Collection Unit was applied to which a survey was applied, with Likert measurement scale in 5 levels. The results show that the projection of income from payment of taxes from 2017 to 2018 has been negative. With regard to Property Tax, it had a fall of - 0.16%, in public shows -0.02%, in Rate -0.09. Only in the Alcabala tax, it had an increase of 0.27%. Finally, he concludes that Tax planning would definitely contribute to improving collection rates, since only 40% consider that tax payments are planned. It is necessary to improve these indicators, where at least 80% of planning of the payment of taxes by the Municipality is achieved. |
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